2 - Allowances, earnings, tips, directors fees etc 2012

This question is about payments of income from working. These may include:

allowances

payments from which tax was not withheld, including salary, wages, commissions, bonuses, income earned from part-time and casual jobs, and income from income protection, sickness and accident insurance policies

tips, gratuities and payments for your services

consultation fees and honoraria (payments for voluntary services).

Allowances include:

car, travel and transport allowances, including reimbursements of car expenses calculated by reference to the distance travelled by the car, such as 'cents-per-kilometre' allowances

award transport payments (paid under an industrial law or award that was in force on 29 October 1986)

tool, clothing and laundry allowances

dirt, height, site, first aid and risk allowances

meal and entertainment allowances.

If you received a travel allowance or an overtime meal allowance paid under an industrial law, award or agreement you do not have to include it on your tax return if:

it was not shown on your payment summary

it does not exceed the Commissioner's reasonable allowance amount, and

You will need your payment summaries or comparable statements (or details of the payments that you received if they are not shown on a payment summary or comparable statement).

If you do not have all your payment summaries or comparable statements, contact your employer or payer. If you are unsuccessful in obtaining any of these, there is information about making a statutory declaration in PAYG payment summaries - individual non-business.

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